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HomeMy WebLinkAbout2017 Sales Tax Digest Third Quarter CITY OF PALO ALTO OFFICE OF THE CITY AUDITOR March 26, 2018 The Honorable City Council Palo Alto, California City of Palo Alto Sales Tax Digest Summary Third Quarter Sales (July - September 2017) The following files are attached for this informational report for which no action is required. ATTACHMENTS:  Attachment A: Sales Tax Highlights (PDF)  Attachment B: MuniServices Sales Tax Digest Summary (PDF)  Attachment C: Economic Categories and Segments (PDF)  Attachment D: MuniServices Economic News and Trends (PDF) Department Head: Harriet Richardson, City Auditor Page 2 Informational Report to the City Council BACKGROUND Sales and use tax represents $31.5 million, or 15 percent, of projected General Fund revenue in the City’s adopted operating budget for fiscal year 2018. This revenue includes sales and use tax for the City of Palo Alto and pool allocations from the state and Santa Clara County.1 We contract with MuniServices LLC (MuniServices) for sales and use tax recovery services and informational reports. We use the recovery services and informational reports to help identify misallocation of tax revenue owed to the City, and to follow up with the California Department of Tax and Fee Administration (formerly the State Board of Equalization) to ensure that the City receives identified revenues. We include sales and use tax recovery information in our quarterly reports to the Policy and Services Committee. The California Revenue and Taxation Code, Section 7056, requires that sales and use tax data remain confidential. Therefore, the City may not disclose amounts of tax paid, fluctuations in tax amounts, or any other information that would disclose the operations of a business. This report, including the attached Sales Tax Digest Summary, includes certain modifications and omissions to maintain the required confidentiality of taxpayer information. MuniServices prepares the Sales Tax Digest Summary and Economic & News Trends report (Attachments B and D), which we share with the Administrative Services Department (ASD) for use in revenue forecasting and budgeting. Sales tax information is reported on a calendar-year basis. DISCUSSION The Sales Tax Digest Summary covers third quarter sales for calendar year 2017, which are reported as part of the City’s fiscal year 2018 revenue. In February 2018, ASD should receive information from the state on aggregate sales and use tax receipts for the fourth quarter of 2017. Following are some highlights of the sales and use tax information: •Palo Alto’s overall sales and use tax revenue (cash receipts) for the third quarter of 2017 increased by $690,000, or 10.1 percent, including pool allocations, compared to the third quarter of 2016. For all Santa Clara County jurisdictions, sales and use tax revenue for the third quarter of 2017 increased by $4.6 million, or 4.5 percent, compared to the third quarter of 2016. •Statewide, most regions in California experienced an increase in sales and use tax revenue for the year ending in September 2017, with a one-year statewide increase of 3.4 percent. •Palo Alto’s sales and use tax revenue totaled $29.5 million for the year ending in September 2017, an increase of 4.4 percent from $28.3 million during the prior one-year period. •Excluding pool allocations and adjusting for prior-period and late payments, Palo Alto’s sales and use tax revenue for the third quarter of 2017 increased by 0.9 percent compared to the third quarter of 2016. The annual increase was 1.2 percent compared to the prior year. 1 See definitions of state and county pools on page 3. Office of the City Auditor Sales Tax Highlights – Third Quarter Sales (July – September 2017) Attachment A Office of the City Auditor | Sales Tax Highlights 2 Economic Influences on Sales and Use Tax The Economic News & Trends report discusses economic influences, including national and state economic trends, auto, gasoline, retail, e-commerce, restaurant and grocery trends, that may affect the City’s sales and use tax revenue. Preliminary estimates from the California Employment Development Department show that the December 2017 unemployment rate, which is not seasonally adjusted, was 2.6 percent in Santa Clara County and 1.8 percent in Palo Alto. Economic Category Analysis MuniServices’ analysis of economic categories for the year ending September 2017 shows: Economic category Percent of Palo Alto’s sales and use tax revenue Percent Increase (Decrease) compared to prior year General retail 33.9% (1.7%) Food products 19.1% 0.2% Business-to-business 22.1% 10.8% Construction 2.6% (24.9%) Miscellaneous 22.2% (0.9%) The following chart shows sales and use tax revenue by geographic area: Palo Alto’s Sales and Use Tax Revenue by Geographic Area For the Year Ending September 2017 (Amounts include tax estimates and exclude county pool allocations) Stanford Shopping Center $5.5 million, 23% Stanford Research Park $3.6 million, 15% Downtown/University Avenue $3.9 million, 16% California Ave/Park Blvd/Lambert Ave $1.4 million, 6% Town & Country $0.6 million, 3% All Other Areas $9.3 million, 38% Attachment A Office of the City Auditor | Sales Tax Highlights 3 DEFINITIONS In California, either sales tax or use tax may apply to a transaction, but not both. The sales and use tax rate in Palo Alto was 9.0 percent during the third quarter of 2017. Sales tax – imposed on all California retailers; applies to all retail sales of merchandise (tangible personal property) in the state. Use tax – generally imposed on consumers of merchandise (tangible personal property) that is used, consumed, or stored in this state; purchases from out-of-state retailers when the retailer is not registered to collect California tax or does not collect California tax for some other reason; and leases of merchandise (tangible personal property). Countywide/statewide pools – mechanisms used to allocate local tax that cannot be identified with a specific place of sale or use in California. Local tax reported to the pool is distributed to the local jurisdiction each calendar quarter using a formula that relates to the direct allocation of local tax to each jurisdiction for a given period. Examples of taxpayers who report use tax allocated through the countywide pool include: • Construction contractors who consume materials used when improving real property and whose job site is regarded as the place of business • California or out-of-state sellers who ship goods directly to consumers in the county from inventory located outside the state • Auctioneers, catering trucks, itinerant vendors, and vending machine operators and other permit holders who operate in more than one local jurisdiction but are unable to readily identify the particular jurisdiction where the taxable transaction takes place Respectfully submitted, Harriet Richardson City Auditor Sources: MuniServices California Department of Tax and Fee Administration California Employment Development Department City of Palo Alto Fiscal Year 2018 Adopted Operating Budget Audit staff: Lisa Wehara Attachment A City of Palo Alto Sales Tax Digest Summary Collections through December 2017 Sales through September 2017 (2017Q3) www.MuniServices.com (800)800-8181 Page 1 California Overview The percent change in cash receipts from the prior year was 3.4% statewide, 3.0% in Northern California and 3.7% in Southern California. The period’s cash receipts include tax from business activity during the period, payments for prior periods and other cash adjustments. When we adjust for non-period related payments, we determine the overall business activity increased for the year ended 3rd Quarter 2017 by 1.9% statewide, 1.6% in Southern California and 2.3% in Northern California. City of Palo Alto For the year ended 3rd Quarter 2017, sales tax cash receipts for the City increased by 4.4% from the prior year. On a quarterly basis, sales tax revenues increased by 10.1% from 3rd Quarter 2016 to 3rd Quarter 2017. The period’s cash receipts include tax from business activity during the period, payments for prior periods and other cash adjustments. Excluding state and county pools and adjusting for anomalies (payments for prior periods) and late payments, local sales tax increased by 1.2% for the year ended 3rd Quarter 2017 from the prior year. On a quarterly basis, sales tax activity increased by 0.9% in 3rd Quarter 2017 compared to 3rd Quarter 2016. Regional Overview This seven-region comparison includes estimated payments and excludes net pools and adjustments. % of Total / % Change City of Palo Alto California Statewide S.F. Bay Area Sacramento Valley Central Valley South Coast Inland Empire North Coast Central Coast General Retail 33.9 / -1.7 28.1 / 0.8 26.2 / -0.7 27.4 / 1.2 31.4 / 6.4 28.8 / 0.0 27.1 / 3.4 28.4 / 0.2 31.0 / -6.3 Food Products 19.1 / 0.2 21.1 / 4.0 22.4 / 3.0 17.2 / 4.8 16.8 / 4.7 22.4 / 4.4 17.5 / 4.4 18.7 / 2.4 30.8 / -7.4 Construction 2.6 / -24.9 9.4 / -1.2 9.6 / 1.4 11.6 / 2.9 11.9 / 1.9 8.3 / 1.0 10.5 / -12.9 13.7 / 2.9 8.4 / -16.3 Business to Business 22.1 / 10.8 16.4 / 1.4 19.4 / -1.8 14.0 / 0.7 12.4 / 1.2 16.1 / 2.2 16.3 / 6.9 8.0 / -5.2 6.3 / -3.8 Miscellaneous/Other 22.3 / 1.8 25.1 / 3.8 22.5 / 5.0 29.8 / 4.5 27.5 / 5.2 24.4 / 2.6 28.7 / 5.3 31.4 / 4.1 24.3 / 7.0 Total 100.0 / 1.2 100.0 / 1.9 100.0 / 1.2 100.0 / 2.7 100.0 / 4.2 100.0 / 1.7 100.0 / 2.3 100.0 / 1.0 100.0 / -5.5 City of Palo Alto State Wide S.F. Bay Area Sacramento Valley Central Valley South Coast Inland Empire North Coast Central Coast Largest Segment Restaurants Restaurants Restaurants Restaurants Department Stores Department Stores Restaurants Auto Sales - New Restaurants % of Total / % Change 16.9 / 0.0 15.0 / 4.8 16.0 / 3.1 16.5 / 5.3 13.2 / 2.0 15.7 / -11.7 11.6 / 6.1 12.2 / 6.1 22.0 / -7.9 2nd Largest Segment Auto Sales - New Auto Sales - New Auto Sales - New Auto Sales - New Auto Sales - New Service Stations Auto Sales - New Restaurants Auto Sales - New % of Total / % Change 15.2 / 2.0 11.4 / 4.6 11.4 / 6.5 11.3 / 2.8 11.0 / 7.1 12.7 / -12.5 11.1 / 4.7 10.9 / 3.0 10.9 / 18.9 3rd Largest Segment Miscellaneous Retail Department Stores Department Stores Department Stores Restaurants Auto Sales - New Department Stores Department Stores Misc. Retail % of Total / % Change 9.3 / -9.1 9.3 / 0.0 7.5 / -1.2 8.9 / -0.7 10.9 / 5.4 10.6 / 9.6 10.3 / 2.1 10.6 / -2.1 10.3 / -8.4 *** Not specified to maintain confidentiality of tax information CITY OF PALO ALTO ECONOMIC CATEGORY ANALYSIS FOR YEAR ENDED 3rd QUARTER 2017 ECONOMIC SEGMENT ANALYSIS FOR YEAR ENDED 3rd QUARTER 2017 BENCHMARK YEAR 2017Q3 COMPARED TO BENCHMARK YEAR 2016Q3 Attachment B City of Palo Alto www.MuniServices.com (800)800-8181 Page 2 Gross Historical Sales Tax Performance by Benchmark Year and Quarter (Before Adjustments) $- $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 BENCHMARK YEAR QUARTERLY Net Cash Receipts for Benchmark Year 3rd Quarter 2017: $29,547,063 *Benchmark year (BMY) is the sum of the current and 3 previous quarters (2017Q3 BMY is sum of 2017 Q3, Q2, Q1, 2016 Q4) Restaurants 14% Miscellaneous Retail 8% Department Stores 7% Apparel Stores 7% Electronic Equipment 5% Food Markets 2% Recreation Products 1% All Other 39% Net Pools & Adjustments 17% Attachment B City of Palo Alto www.MuniServices.com (800)800-8181 Page 3 TOP 25 SALES/USE TAX CONTRIBUTORS The following list identifies Palo Alto’s Top 25 Sales/Use Tax contributors. The list is in alphabetical order and represents the year ended 3rd Quarter 2017. The Top 25 Sales/Use Tax contributors generate 52.9% of Palo Alto’s total sales and use tax revenue. Anderson Honda Lucile Packard Children's Hosp Tesla Motors Apple Stores Macy's Department Store The Pace Gallery Audi Palo Alto Magnussen's Toyota Tiffany & Company Bloomingdale's Neiman Marcus Department Store Urban Outfitters Bon Appetit Management Co.Nordstrom Department Store Usb Leasing Fry's Electronics Shell Service Stations Varian Medical Systems Hewlett-Packard Space Systems Loral Volvo Cars Palo Alto Houzz Shop Stanford University Hospital Integrated Archive Systems Tesla Lease Trust Sales Tax from Largest Non-Confidential Economic Segments $- $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 $4,000,000 $4,500,000 Benchmark Year 2017Q3 Benchmark Year 2016Q3 Attachment B City of Palo Alto www.MuniServices.com (800)800-8181 Page 4 Historical Analysis by Calendar Quarter Economic Category % 2017Q3 2017Q2 2017Q1 2016Q4 2016Q3 2016Q2 2016Q1 2015Q4 2015Q3 2015Q2 2015Q1 General Retail 24.9% 1,860,347 1,952,490 1,684,023 2,784,731 1,983,231 2,141,794 1,673,846 2,526,551 1,935,178 2,009,743 1,797,756 Miscellaneous/Other 21.4% 1,602,213 1,301,138 1,392,756 1,621,044 1,727,134 1,617,307 1,413,133 1,491,158 1,609,541 1,564,157 1,400,769 Food Products 15.9% 1,184,645 1,189,257 1,192,662 1,235,801 1,213,382 1,194,369 1,126,103 1,166,195 1,146,174 1,167,014 1,061,755 Business To Business 19.4% 1,448,336 1,284,056 1,240,962 1,004,883 1,027,730 1,140,526 974,162 1,428,210 888,609 833,370 757,827 Net Pools & Adjustments 18.4% 1,374,372 1,210,511 1,631,125 1,351,709 831,377 1,313,745 1,072,794 1,226,261 1,060,979 1,039,250 968,777 Total 100.0% 7,469,913 6,937,452 7,141,528 7,998,168 6,782,854 7,407,741 6,260,038 7,838,375 6,640,481 6,613,534 5,986,884 Economic Segments % 2017Q3 2017Q2 2017Q1 2016Q4 2016Q3 2016Q2 2016Q1 2015Q4 2015Q3 2015Q2 2015Q1 Miscellaneous/Other 43.3% 3,233,434 2,986,873 2,910,133 2,939,228 3,027,081 2,973,047 2,607,097 3,237,983 2,720,241 2,549,852 2,370,361 Restaurants 14.1% 1,049,565 1,058,606 1,043,747 1,071,053 1,068,101 1,068,502 1,005,688 1,029,733 1,019,505 1,045,011 942,709 Miscellaneous Retail 5.6% 419,279 452,135 435,757 1,002,389 581,831 681,345 469,360 714,151 478,994 479,298 415,270 Department Stores 6.1% 458,066 510,561 392,565 641,541 491,433 546,629 435,470 714,831 553,325 595,374 503,590 Apparel Stores 5.9% 440,005 449,402 372,033 553,250 398,170 444,383 337,880 519,318 397,534 428,100 370,810 Service Stations 2.0% 147,499 159,371 119,552 130,396 138,155 144,735 123,004 140,758 173,082 181,582 148,902 Food Markets 1.6% 117,256 112,566 131,676 145,179 126,755 109,108 104,676 116,778 113,092 106,818 104,856 Business Services 2.3% 173,439 75,722 43,548 102,095 47,066 65,510 51,647 76,156 51,885 120,003 103,773 Recreation Products 0.8% 56,998 76,514 61,392 61,328 72,885 60,737 52,422 62,406 71,844 68,246 57,836 Net Pools & Adjustments 18.4% 1,374,372 1,055,702 1,631,125 1,351,709 831,377 1,313,745 1,072,794 1,226,261 1,060,979 1,039,250 968,777 Total 100.0% 7,469,913 6,937,452 7,141,528 7,998,168 6,782,854 7,407,741 6,260,038 7,838,375 6,640,481 6,613,534 5,986,884 *Net Pools & Adjustments reconcile economic performance to periods’ net cash receipts. The historical amounts by calendar quarter: (1) include any prior period adjustments and payments in the appropriate category/segment and (2) exclude businesses no longer active in the current period. Attachment B City of Palo Alto www.MuniServices.com (800)800-8181 Page 5 Quarterly Analysis by Economic Category, Total and Segments: Change from 2016Q3 to 2017Q3 Ge n e r a l R e t a i l Foo d P r o d u c t s Con s t r u c t i o n Bu s i n e s s t o Bu s i n e s s Mi s c / O t h e r 201 7 / 3 T o t a l 201 6 / 3 T o t a l % C h g Lar g e s t G a i n Sec o n d L a r g e s t Ga i n Lar g e s t D e c l i n e Sec o n d L a r g e s t De c l i n e Campbell -4.2% -1.5% 6.9% 25.8% 2.0% 2,430,887 2,342,258 3.8%Business Services Bldg.Matls-Retail Miscellaneous Retail Food Markets Cupertino 4.9% 13.5% -63.3% 28.7% 5.7% 6,872,719 5,851,166 17.5%Business Services Food Processing Eqp Bldg.Matls-Whsle Office Equipment Gilroy -0.8% 6.0% 45.9% 2.5% 15.8% 4,124,099 3,772,986 9.3%Auto Sales - New Bldg.Matls-Whsle Apparel Stores Miscellaneous Retail Los Altos -4.9% 4.1% -9.9% 5.2% -1.5% 581,651 579,417 0.4%Restaurants Recreation Products Furniture/Appliance Bldg.Matls-Whsle Los Gatos -5.6% -1.7% 9.7% -6.1% -1.8% 1,598,242 1,643,509 -2.8%Light Industry Auto Sales - New Miscellaneous Other Apparel Stores Milpitas -2.9% 3.6% 2.1% 31.0% 11.1% 5,760,545 5,230,545 10.1%Office Equipment Electronic Equipment Heavy Industry Apparel Stores Morgan Hill -0.2% 0.5% 13.0% 18.2% 5.0% 2,256,332 2,115,673 6.6%Electronic Equipment Auto Sales - New Food Processing Eqp Auto Sales - Used Mountain View 0.9% -0.4% 35.1% -28.4% -3.1% 3,842,301 4,095,571 -6.2%Furniture/Appliance Bldg.Matls-Whsle Business Services Electronic Equipment Palo Alto -7.9% 4.0% -33.6% 24.9% -3.6% 6,095,542 6,038,772 0.9%Leasing Electronic Equipment Miscellaneous Retail Office Equipment San Jose -0.6% 3.0% 1.2% -2.2% 1.6% 37,843,180 37,666,044 0.5%Department Stores Service Stations Office Equipment Miscellaneous Retail Santa Clara 1.0% -1.1% 47.2% -9.0% -2.9% 11,519,421 11,691,692 -1.5%Bldg.Matls-Whsle Electronic Equipment Office Equipment Health & Government Santa Clara Co.-5.8% -23.0% 9.7% 92.5% 5.5% 230,816 266,865 -13.5%Business Services Miscellaneous Other Restaurants Miscellaneous Retail Saratoga 0.1% 6.9% 0.7% -20.9% -0.4% 6,467,427 7,027,164 -8.0%Restaurants Department Stores Electronic Equipment Light Industry Sunnyvale 1.8% 5.2% 12.4% 51.0% -13.8% 1,198,118 1,122,618 6.7%Light Industry Heavy Industry Office Equipment Auto Sales - Used Attachment B City of Palo Alto www.MuniServices.com (800)800-8181 Page 6 2014Q3 2014Q4 2015Q1 2015Q2 2015Q3 2015Q4 2016Q1 2016Q2 2016Q3 2016Q4 2017Q1 2017Q2 2017Q3 El Camino Real 1,108,045 1,102,757 1,105,340 1,090,236 1,088,571 1,140,412 1,188,495 1,210,148 1,258,506 1,282,296 1,261,233 1,241,270 1,227,629 Town and Country 624,333 629,346 637,224 644,288 636,497 639,830 642,372 632,157 645,939 634,372 629,484 629,271 621,657 Midtown 187,120 188,251 192,122 194,028 195,907 192,190 193,066 207,568 206,960 206,327 201,948 206,422 206,079 East Meadow Area 114,419 104,735 117,701 172,602 166,805 161,897 173,019 185,564 192,748 191,467 199,789 194,377 197,617 Charleston Center 86,288 87,413 88,622 89,612 90,642 91,711 91,991 92,121 91,914 92,495 92,258 92,657 93,005 City of Palo Alto - Selected Geographic Areas of the City Benchmark Year 3rd Quarter 2017 $- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 2014Q3 2014Q4 2015Q1 2015Q2 2015Q3 2015Q4 2016Q1 2016Q2 2016Q3 2016Q4 2017Q1 2017Q2 2017Q3 El Camino Real Town and Country Midtown East Meadow Area Charleston Center *Benchmark year (BMY) is the sum of the current and 3 previous quarters (2017Q3 BMY is sum of 2017 Q3, Q2, Q1, 2016 Q4) Attachment B City of Palo Alto www.MuniServices.com (800)800-8181 Page 7 2014Q3 2014Q4 2015Q1 2015Q2 2015Q3 2015Q4 2016Q1 2016Q2 2016Q3 2016Q4 2017Q1 2017Q2 2017Q3 Stanford Shopping Ctr 5,713,169 5,726,273 5,769,236 5,775,751 5,765,715 5,670,796 5,501,966 5,464,490 5,371,067 5,309,725 5,425,743 5,487,406 5,515,681 Stanford Research Park 3,724,671 3,304,003 3,082,331 2,869,143 2,411,043 2,953,900 2,924,944 3,119,427 3,257,664 2,999,685 3,177,058 3,371,781 3,595,493 Downtown 3,189,273 3,220,248 3,251,198 3,318,323 3,351,331 3,399,758 3,445,331 3,672,532 3,838,501 4,144,463 4,202,364 3,990,498 3,938,441 San Antonio 2,453,548 2,495,915 2,504,156 2,465,311 2,483,850 2,476,949 2,517,603 2,451,491 2,414,093 2,448,764 2,420,850 2,174,308 2,219,389 California Avenue 1,119,047 1,120,996 1,113,385 1,108,904 1,106,175 1,097,493 1,091,796 1,090,901 1,073,085 1,048,035 1,034,377 1,050,195 1,035,739 City of Palo Alto - Selected Geographic Areas of the City Benchmark Year 3rd Quarter 2017 0 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 2014Q3 2014Q4 2015Q1 2015Q2 2015Q3 2015Q4 2016Q1 2016Q2 2016Q3 2016Q4 2017Q1 2017Q2 Stanford Shopping Ctr Downtown #REF!San Antonio California Avenue 0 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 2014Q3 2014Q4 2015Q1 2015Q2 2015Q3 2015Q4 2016Q1 2016Q2 2016Q3 2016Q4 2017Q1 2017Q2 2017Q3 Stanford Shopping Ctr Downtown San Antonio California Avenue $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 2014Q3 2014Q4 2015Q1 2015Q2 2015Q3 2015Q4 2016Q1 2016Q2 2016Q3 2016Q4 2017Q1 2017Q2 2017Q3 Stanford Shopping Ctr Stanford Research Park Downtown San Antonio California Avenue *Benchmark year (BMY) is the sum of the current and 3 previous quarters (2017Q3 BMY is sum of 2017 Q3, Q2, Q1, 2016 Q4) Attachment B City of Palo Alto www.MuniServices.com (800)800-8181 Page 8 2014Q3 2014Q4 2015Q1 2015Q2 2015Q3 2015Q4 2016Q1 2016Q2 2016Q3 2016Q4 2017Q1 2017Q2 2017Q3 Valley Fair 7,108,448 7,455,179 7,588,546 7,273,028 7,282,265 7,248,371 7,228,310 7,063,549 7,053,562 6,851,598 6,714,146 6,660,544 6,491,644 Stanford Shopping Ctr 5,713,169 5,726,273 5,769,236 5,775,751 5,765,715 5,670,796 5,501,966 5,464,490 5,371,067 5,309,725 5,425,743 5,487,406 5,515,681 Oakridge Mall 4,005,370 4,040,521 4,159,367 4,236,080 4,215,653 4,158,194 4,075,061 3,871,802 3,909,043 3,831,354 3,625,692 3,650,856 3,626,031 Santana Row 2,525,349 2,565,665 2,634,908 2,706,867 2,735,522 2,834,796 2,807,754 2,754,804 2,933,889 3,005,007 3,047,779 3,057,404 3,090,796 Hillsdale 2,438,295 2,450,278 2,494,792 2,513,866 2,470,404 2,434,086 2,410,095 2,363,729 2,363,729 2,251,467 2,197,768 2,167,994 2,125,369 City of Palo Alto - Regional Shopping Mall Comparison Benchmark Year 3rd Quarter 2017 $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000 2014Q3 2014Q4 2015Q1 2015Q2 2015Q3 2015Q4 2016Q1 2016Q2 2016Q3 2016Q4 2017Q1 2017Q2 2017Q3 Valley Fair Stanford Shopping Ctr Oakridge Mall Santana Row Hillsdale *Benchmark year (BMY) is the sum of the current and 3 previous quarters (2017Q3 BMY is sum of 2017 Q3, Q2, Q1, 2016 Q4) Attachment B Economic Categories and Segments Economic Category Economic Segment Description Business to Business - sales of tangible personal property from one business to another business and the buyer is the end user. Also includes use tax on certain purchases and consumables. Business Services Advertising, banking services, copying, printing and mailing services Chemical Products Manufacturers and wholesalers of drugs, chemicals, etc. Electronic Equipment Manufacturers of televisions, sound systems, sophisticated electronics, etc. Energy Sales Bulk fuel sales and fuel distributors and refiners Heavy Industry Heavy machinery and equipment, including heavy vehicles, and manufacturers and wholesalers of textiles and furniture and furnishings Leasing Equipment leasing Light Industry Includes, but is not limited to, light machinery and automobile, truck, and trailer rentals Office Equipment Businesses that sell computers, and office equipment and furniture, and businesses that process motion pictures and film development Construction Building Materials – Retail Building materials, hardware, and paint and wallpaper stores Building Materials - Wholesale Includes, but is not limited to, sheet metal, iron works, sand and gravel, farm equipment, plumbing materials, and electrical wiring Food Products Food Markets Supermarkets, grocery stores, convenience stores, bakeries, delicatessens, health food stores Food Processing Equipment Processing and equipment used in mass food production and packaging Liquor stores Stores that sell alcoholic beverages Restaurants Restaurants, including fast food and those in hotels, and night clubs Attachment C Economic Categories and Segments Economic Category Economic Segment Description General Retail – all consumer focused sales, typically brick and mortar stores Apparel Stores Men’s, women’s, and family clothing and shoe stores Department Stores Department, general, and variety stores Drug Stores Stores where medicines and miscellaneous articles are sold Florist/Nursery Stores where flowers and plants are sold Furniture/Appliance Stores where new and used furniture, appliances, and electronic equipment are sold Miscellaneous Retail Includes, but is not limited to, stores that sell cigars, jewelry, beauty supplies, cell phones, and books; newsstands, photography studios; personal service businesses such as salons and cleaners; and vending machines Recreation Products Camera, music, and sporting goods stores Miscellaneous/Other Miscellaneous/Other Includes but not limited to health services, government, nonprofit organizations, non- store retailers, businesses with less than $20,000 in annual gross sales, auctioneer sales, and mortuary services and sales Transportation Auto Parts/Repair Auto parts stores, vehicle and parts manufacturing facilities, and vehicle repair shops Auto Sales - New New car dealerships Auto Sales - Used Used car dealerships Miscellaneous Vehicle Sales Sale and manufacture of airplanes and supplies, boats, motorcycles, all-terrain vehicles, trailers and supplies Service stations Gas stations, not including airport jet fuel Attachment C ECONOMIC NEWS & TRENDS March 5, 2018 Attachment D ECONOMIC NEWS & TRENDS March 5, 2018 2 www.MuniServices.com Economic Indicators (See Sections 1 and 2) GDP: Slightly weaker than initially thought; was 2.5% in 4Q2017; the earlier estimate was 2.6%. Forecast: 2.9% GDP growth in 2018, the best pace since 2015. (Kiplinger) California’s GDP for 3Q2017: 3.4%. Consumer Confidence: The Conference Board in late Feb said the U.S. consumer confidence increased to 130.8 in Feb from 124.3 in Jan. Interest Rates: The Fed did not raise its benchmark interest rate at the meeting in January, but reinforced investor expectations the Fed would raise rates at its next meeting in March. Inflation: Expected to head up this year; unemployment in the last year dropped to a 17-year low yet inflation continues to run below the Fed’s 2% target. Housing (See Section 3) Sales of Existing Single-Family Homes in California for January: 388,800, down 7.6% from December and down 2.9% from January 2017. California Median Home Price in January: $527,800, down 4.0% from December and up 7.3% from January 2017. U.S. Homeownership: Up in 2017 for the first time in 13 years; to 64.2% in 4Q2017 from 63.7% a year earlier. Labor and Wages (See Section 4) Unemployment (California and the US): Rate fell to 4.3% in December. The U.S. rate held at 4.1% in December and remained 4.1% in January 2018. Labor Forecast: Businesses can expect increasing labor shortages. The jobless rate will fall even further, to 3.8%. Wages Forecast: By the end of the year, wages will be rising by an average clip of 3%, versus the current average rate of 2.5%. Auto Sales and Gasoline (See Sections 5 and 6) Gasoline Prices: AAA shows (March 1, 2018) the national average price of self-serve regular at $2.54 per gallon. California’s average is $3.34. Forecast: AAA forecasts spring gas prices will be the highest since 2015. Retail (See Sections 7 and 8) Retail Outlook in 2018: Tax cuts, an improved economy and an American consumer that is less cautious about spending will make 2018 a better year for retailers. Retail sales are on track to match or exceed the healthy 4.2% gain they made in 2017. Holiday 2017 Retail Sales Between November 1 and December 24: Up 4.9% for 2017, setting a record for dollars spent. This is the largest year-over-year increase since 2011. Online shopping also saw large gains of 18.1% compared to 2016. (Mastercard) On-Line Sales (See Section 9) U.S. E-Commerce Results for 4Q2017: Percent of Retail Sales: Increase of 3.2% for 4Q2017 from 3Q2017. Total E- Commerce Sales for 4Q2017: $119.0 billion. Total Retail Sales for 4Q2017: estimated at $1,204.3 billion, an increase of 2.7% from 3Q2017. Total E-Commerce Sales for 2016 and 2017: Total retail sales in 2017 increased 4.4% from 2016. E-commerce sales in 2017 accounted for 8.9% of total sales. E-commerce sales in 2016 accounted for 8% of total sales. California’s e-commerce sales comprise approximately 13-14% of the total sales, based on California’s portion of the national economy. Grocery Industry (See Section 10) Grocery Among Fastest-Growing Retail Segments: 674 stores are expected to open in 2018. The other two fastest growing segments are mass merchandisers and dollar stores, and convenience stores. Online Grocery Spending: Projected to grow to 20% of the market, or $100 billion, by 2025. www.progressivegrocery.com Restaurant Industry (See Section 11) Online Grocery Spending: Projected to grown to 20% of the market, or $100 billion, by 2025. Attachment D ECONOMIC NEWS & TRENDS March 5, 2018 3 www.MuniServices.com SECTION 1: U.S. ECONOMY U.S. Economy and Indicators https://bea.gov/newsreleases/national/gdp/gdpnewsrelease.htm (February 28, 2018) https://www.bls.gov/news.release/cpi.htm (February 14, 2018) GDP: Real GDP increased at an annual rate of 2.5% in 4Q2017 (was 3.2% in 3Q2017, 3.1% in 2Q2017, 1.4% in 1Q2017, and 2.1% in 4Q2016). The increase reflects positive contributions including from personal consumption expenditures. California’s GDP for 3Q2017: 3.4%. Real GDO by state growth for the 3Q2017 ranged from 5.7% in Delaware to 0.5% in South Dakota. (BEA) Sales for Retail and Food Services for Jan 2018: a 0.3% decrease from Dec 2017, but 3.6% above Jan 2017. Total sales for the Nov 2017 through Jan 2018 period were up 4.9% from the same period a year ago. Retail Trade: Down 0.3% from Dec 2017; up 3.9% from Jan 2017. Miscellaneous Store Retailers: Up 4.6% in Jan 2017. Non-store Retailers: Up 10.2% from Jan 2017. Clothing shops: Up 1.9% in Jan 2017. Food & Beverage Stores: Up 3.6% in Jan 2017. General Merchandise Shops: Up 3.0% in Jan 2017. Gasoline Stations: Up 9.0% from Jan 2017; Up 10.4% between Nov 2016 and Jan 2017. Vehicles & Parts Dealers: Up 3.6% in Jan 2017. Electronics & Appliance Stores: Up 1.6% in Jan 2017. Consumer Price Index (CPI) (January 2018 From Proceeding Month) https://www.bls.gov/news.release/cpi.nr0.htm (February 14, 2018) U.S. CPI for Jan 2018: Up 0.5%; over the last 12 months (Jan 2017 to Jan 2018); the ‘all items’ index rose 2.1%. Gasoline: From Jan 2017 to Jan 2018 (8.5%); Jan 2018 (5.7%); Dec 2017 (.8%); Nov 2017 (6.0%). New Vehicles: From Jan 2017 to Jan 2018 (-1.2%); Jan 2018 (-.1%); Dec 2017 (.5%); Nov 2017 (.2%). Used Cars & Trucks: From Jan 2017 to Jan 2018 (-.6%); Jan 2018 (.4%); Dec 2017 (.7%); Nov 2017 (.5%). Food: From Jan 2017 to Jan 2018 (1.7%); Jan 2018 (.2%); Dec 2017 (.2%); Nov 2017 (.0%). “Away From Home”: From Jan 2017 to Jan 2018 (2.5%); Jan 2018 (-.4%). Apparel: Jan 2018 (1.7%); Dec 2017 (-.3%); Nov 2017 (- .9%). Tobacco: From Jan 2017 to Jan 2018 (6.6%); Jan 2018 (.3%); Dec 2017 (-.4%); Nov 2017 (.2%). Alcohol: Jan 2018 (.0%); Dec 2017 (.0%); Nov 2017 (.2%). Wireless Telephone Service: From Jan 2017 to Jan 2018 (-10.2%); Jan 2018 (-.2); Dec 2017 (0%); Nov 2017 (.3%). Lodging Away from Home: From Jan 2017 to Jan 2018 (- 1.3%); Jan 2018 (-2.0%); Dec 2017 (.4%); Nov 2017 (-.9%). Shelter: Jan 2018 (.2%); Dec 2017 (.3%); Nov 2017 (.2%). Services Sector for 4Q2017/ Contributions to Percentage Change in GDP from 3Q2017 www.census.gov/services/index.html (February 16, 2018) and www.bea.gov (February 28, 2018) 4Q2017 Total Revenue: $3,792.8 billion, an increase of 2.4% from 3Q2017 and up 5.2% from 4Q2016. Personal Consumption Expenditures: Up 2.1% from 3Q2017. Exports Services: Down 1.9% from 3Q2017. Import Services: Up 1.9% from 3Q2017. Utilities: Decrease of 6.3% from 3Q2017 and up 4.5% from the 4Q2016. Transportation and Warehousing: Decrease of 1.0% from 3Q2017; and up 3.2% from 4Q2016. Arts, Entertainment and Recreation: Decrease of 4.1% from 3Q2017; and up 4.4% from 4Q2016. Real Estate and Rental and Leasing: Increase 1.5% from 3Q2017; and up 6.68% from 4Q2016. Accommodations: Decrease 12.9% from 3Q2017 and down 0.5% from the 4Q2016. Other Services (includes auto and electronic repair, personal and laundry services, religious, grantmaking, civic, professional and similar organizations): Increase 11.6% from 3Q2017 and up 10.4% from 4Q2016. Attachment D ECONOMIC NEWS & TRENDS March 5, 2018 4 www.MuniServices.com SECTION 2: CALIFORNIA ECONOMY https://www.sco.ca.gov/Files-EO/02-18summary.pdf http://www.dof.ca.gov/Forecasting/Economics/Economic_and_Revenue_Updates/documents/2018/EconFebruary2018.pdf https://www.bea.gov/newsreleases/regional/gdp_state/qgdpstate_newsrelease.htm California’s GDP for 3Q2017: 3.4%. Real GDP by state growth for the 3Q2017 ranged from 5.7% in Delaware to 0.5% in South Dakota. (BEA) Total California Revenues for January: $17.35 billion which beat the governor’s 2018-19 proposed budget estimates by $2.37 billion, or 15.8%, and outpaced 2017- 18 Budget Act projections by $1.45 billion. (SCO) Retail Sales and Use Tax for January: $43 million below the month’s forecast of $2.790 billion. January receipts includes the final payment for fourth quarter sales, which was due on January 31. Year-to-date sales tax revenues are $35 million below forecast. (DOF) Personal Income Tax for January: $15.60 billion or 16.9% above the proposed budget’s projections and $1.33 billion ahead of 2017-18 Budget Act estimates. (SCO) Corporation Tax for January: $551.6 million or 62.1%, higher than expected in the proposed budget and $143.4 million above the enacted budget’s estimates. (SCO) Additional Revenues in January: From the estate, alcoholic beverage, tobacco taxes, pooled money interest, and vehicle license fee came in $5 million above the $58 million forecast and are up $5 million year-to- date. "Other" revenues were $32 million above the month’s forecast of $71 million and are up $51 million year-to-date. (DOF) SECTION 3: HOME SALES https://www.car.org/en/aboutus/mediacenter/newsreleases/2018releases/Jan2018homesales Sales of Existing Single-Family Homes in California for January: 388,800, down 7.6% from December and down 2.9% from January 2017. California Median Home Price in January: $527,800, down 4.0% from December and up 7.3% from January 2017. Affordability: The most affordable 20% of the market now has a median price of $220,000 in California, up more than 10% from a year ago, when an entry-level home averaged $200,000. U.S. New Residential Sales: Sales of new single-family houses in Jan 2018 was 593,000 (7.8% below the Dec 2017 estimate of 643,000); The Jan national median sales price was $323,000. U.S. Homeownership: Up in 2017 for the first time in 13 years; to 64.2% in 4Q2017 from 63.7% a year earlier Homeownership under 35 years rose to 36% in 4Q2017 from 34.7% a year earlier. Credit Scores: New types of credit scores could expand mortgage financing to more people. The Federal Housing Finance Agency is looking at a new version of FICO. About 45 million Americans lack FICO scores. The new scores would give credit scores to 35 million more consumers. SECTION 4: LABOR MARKET CONDITIONS Unemployment (California and the US): Rate fell to 4.3% in December. The U.S. rate held at 4.1% in December and remained 4.1% in January 2018. Labor Shortage: In industries such as manufacturing and construction, small firms are forced to hike wages. (Kiplinger, 01/19/18) Job Gains: California’s continued for a fourth consecutive month as nonfarm jobs increased by 52,700 in December, well above the average monthly gain of 28,500 jobs in 2017. Year-over-year nonfarm job gains averaged 295,500 (up 1.8%) in 2017. This compares with 421,500 (up 2.6%) in 2016 and 477,900 (up 3.1%) in 2015. Attachment D ECONOMIC NEWS & TRENDS March 5, 2018 5 www.MuniServices.com SECTION 5: AUTO SALES / TRENDS California Car Sales for 4Q2017; 2017 Results; January 2018 Results http://cncda.org/CMS/Pubs/California%20Covering%204Q%202017.pdf http://www.jdpower.com/press-releases/jd-power-and-lmc-automotive-forecast-january-2018 California, January 2018: Rose 1% in January to 1.2 million. New Registrations for 2017: Above 2 million for the third consecutive year; market declined slightly in 2017 but annual total exceeded 2009 levels by nearly 100%. CNCDA 2018 Forecast: 2.01 million units. JD Power in January predicted early forecasts for a decrease including a full year fall of 1.5%. Total Registrations 2016 to 2017: California (-2.0%); US (-1.7%). Total Cars History / California: 996,287 (2017); 1,110,222 (2016). Total Cars 2016 to 2017: California (-10.3%); US (-11%). Light Trucks 2016 to 2017: California (7.4%); US (4.4%). Truck Market Share in 2017: California (51.3%); US: (64.2%). New Vehicles Sold YTD for 2017: 512,627 (-10.8%) for cars; and 514,255 (8.8%) for light trucks. 2017 Electric Vehicle Market in California: 2.6%; Hybrid/ Electric is 9.4%. Used Car Registrations in 2017/ California: Small increase of 1.2%. Used light truck increased 3.7%; cars were down .4%. Older Vehicle Market Share in 2017/ California: 4 to 6 years old increased 49.6%. California Segment Market Share in 2017: Non-luxury takes over top spot (26%); small cars (25%); pickups and vans (15%); non-luxury mid cars (14%); luxury and sports (10%) and luxury SUVs (10%). Electric Vehicles: Electric vehicle sales grew 30% in 2017. Though electric vehicle sales barely topped 1% of all auto sales, that number is sure to grow rapidly – probably eventually to consume almost the entire market. Governor Brown in late January signed an executive order to put five million zero-emission vehicles on California’s roads by 2030. Ride Sharing: Uber has more drivers in New York than there are taxis, and nationwide Uber and Lyft have more market share than taxi cabs. SECTION 6: GASOLINE Gasoline Prices: AAA shows (March 1, 2018) the national average price of self-serve regular at $2.54 per gallon. California’s average is $3.34. Looking at the gas average map, Mono is the highest at $4.24. The state’s gas tax, not including local and federal taxes, is close to 55 cents a gallon, up from 41.47 cents. Forecast: AAA forecasts spring gas prices will be the highest since 2015. AAA predicts that motorists in California could see gas reach $4 a gallon this spring, but it will be temporary. Lifestyle Changes if Gas Prices Increase: 40% of drivers said they would start making changes when gas reaches $3 a gallon. Another 25% said their breaking point would be $2.75 a gallon. (AAA Survey) Buying New Cars Gets More Difficult: Auto sales slumped in February as tightened credit conditions, higher interest rates drove up monthly payments. Overall U.S. vehicle sales dropped 2.4% in February. (Autodata) Detroit Auto Show May Move from January to October: The January date is a throwback to the days when auto dealers needed to drum up demand during the slow period. Many new model-year launches take place in the fall. Attachment D ECONOMIC NEWS & TRENDS March 5, 2018 6 www.MuniServices.com SECTION 7: SELECTED RETAILER UPDATES/ CALIFORNIA WARN NOTICES Selection from November 1, 2017 to March 1, 2018). For historical open/close updates, please refer to: http://www.muniservices.com/muniservices-policy-update-library/; http://www.edd.ca.gov/Jobs_and_Training/warn/WARN-Report-for-7-1-2017-to-02-25-2018.pdf Please contact your Avenu Client Manager for specific impact. Albertsons: To acquire Rite Aid stores not sold to Walgreens Applebee’s: To close 60-80 restaurants in 2018 following the closure of 100 in 2017 Ashley HomeStores: To open 800th store (Tijuana) Backstage: (Macy’s off-price unit): Plans to expand with another 100 stores Batteries Plus Bulbs: Plans to open 47 stores in 2018 including 14 corporate locations and 33 franchise locations Best Buy: Increase holiday sales by 9%; ramped up robotic and electronic toys after Toys R Us announced closure. Black Bear Diner: Adding 19 locations Blaze Pizza: Plans to develop 400 additional locations including some in the U.S. Build a Bear: Closed in Anaheim (EDD WARN report) Burgerim: Entered Sacramento (Auburn) California Tortilla: Will grow brand in new states in 2018 Chipotle: Plans store upgrades and slower expansion Costco: Reports that 40% of new members signups are Millennials CVS: Launching private label hoping to compete with Sephora and Ulta Dave and Busters: Expanding; filling large empty store spaces Dicks: Pulls assault rifles from stores (post February 2018 Florida school shooting); earlier this year announced for fiscal 2018 the new stores planned fell to 15 to 20 Dollar Tree: In 3Q2017 opened 169 stores; ended with 14,744 stores Dogtopia: Plans to open 40 new stores in 2018; on pace to reach 400 by 2021 Dunkin’ Donuts: Plans to add 1,000 new locations by end of 2020; will have 18,000 in the U.S.; includes 9 new Sacramento stores Family Christian: 240 closures Future Perfect: New showroom in Los Angeles Fred Meyer Jewelers: Closing many mall stores Gamestop: 100 store closures Gander Outdoors: Camping World to re-open 69 stores Go! Go! Curry: Japanese comfort food plans to expand GoPro, Inc.: Layoff’s in San Mateo (EDD WARN report) Grocery Outlet: 25 new stores planned H&M: Closing 170 stores in 2018 HelloFresh: Aims to eclipse Blue Apron Home Depot: Buys The Company Store, a catalog and e- commerce retailer of home goods and textiles; Indochino: Ready-to-wear suits opening 4 new stores including a San Diego location JC Penny: Eliminated 360 jobs in response to simplifying operations and as more people shop online Jersey Mike’s: Plans to open 200 restaurants in 2018; aiming to have 2000 stores in the U.S. by 2020 Jimboy’s Tacos: Expanding in Northern California K-Mart: Closed in Cudahy, Redding, Ontario (EDD WARN report) Kohls: Increase holiday sales by 6.3% compared with a 2.3% decline a year earlier Land of Nod: Owned by Crate and Barrel - Closed the Land of Nod brick-and-mortar stores in January Lands’ End: Plans to open 60 new stores in the next five years Loves: Travel stop. Plans to open 40 new locations in 2018 Macys Corporate Services: Closed in Redondo Beach (EDD WARN report) Macys: Closed in Laguna Hills, Los Angeles, San Francisco (EDD WARN report) Mattel, Inc.: Layoff’s in El Segundo (EDD WARN report) Mattress Firm: Will close 200 stores by mid-2019 McDonalds: To invest $2.4 billion on upgrades in 2018 Modern Market: Farm to table fast casual was acquired by Butterfly Nestle: Closed in Glendale and Oakland (EDD WARN report) Nekter Juice Bar: 100th restraunt to open in Anaheim Hills New Seasons Market: Closed in Sunnyvale; will not open in SF, Carmel and Emeryville New Leaf Community Markets: New location in Aptos Attachment D ECONOMIC NEWS & TRENDS March 5, 2018 7 www.MuniServices.com Nordstrom: Revamping some of its 122 stores. Much of the company’s success comes from opening Rack off-price stores and e-commerce Papa John’s International: No longer will be the official pizza of the NFL P.F. Changs: Closed in Burbank (EDD WARN report) Planet Fitness: More agreements signed; brick and mortar spaces give expansion opportunity Reserve: Starbuck’s high-end stores plans 1,000 stores with fuller service of food and beverages. Not sure on a California location. Rituals: Average 1200 square foot store, encourages shoppers to experiment with products; expands to California Sam’s Club: Closed in Rowland Heights, Sacramento, San Fernando, Stanton (EDD WARN report); shrinking stores to compete and hopes for more affluent shoppers. In January 2018, Wal-Mart chain closed 63 U.S. Sam’s Clubs locations Shake Shack: Expects to open 32 to 35 new restaurants in 2018; will open more airport locations Soft Surroundings: Women’s apparel. Opening a location in California Smart & Final: Replaces Ralphs in north Torrance Sears: Closed in Brea, Westminster (EDD WARN report) Starbucks: Closed on-line business Subway: Expect more closures and relocations Take 5 Oil: Will add dozens of stores in 2018 T-Mobile: Expanding footprint by opening stores Target: Plans to increase small-format stores; closing 12 underperforming stores (none in California) Teriyaki Madness: Fresh Asian fast casual targeting Los Angeles for expansion; plans for 20-25 additional locations TGI Fridays: Closed in Oxnard, Brea (EDD WARN report) Toys “R” Us: Closed in Emeryville, San Jose (EDD WARN report); announced closing 200 more stores; Amazon.com, Walmart, and Target stand to be greatest beneficiaries; Best Buy has also shown results Tuesday Morning: In Spring will have five closures, 19 relocations and one expansion, seven openings Walmart: Removed hyphen from name. To partner with Lord and Taylor to create an on-line mall, part of strategy to fend off Amazon.com. Openings are fewest in 25 years; new store format Wetzel’s Pretzels: New store opening pipeline Warby Parker: Aims to run nearly 100 stores this year, as other Web shops follow; started online in 2010, spearheaded the trend of e-commerce companies opening brick-and-mortar stores 7-Eleven: Closed on the acquisition of approximately 1,030 Sunoco LP convenience stores in 17 states. WARN notices California Worker Adjustment and Retraining Notification (WARN Notices) November 2017: 58 notices and 20 permanent closures; December 2017: 36 notices and 14 permanent closures; January 2018: 78 notices and 40 permanent closures; As of February 25, 2018: 41 notices and 13 permanent closures. http://www.edd.ca.gov/Jobs_and_Training/warn/WARN- Report-for-7-1-2017-to-02-25-2018.pdf Attachment D ECONOMIC NEWS & TRENDS March 5, 2018 8 www.MuniServices.com SECTION 8: RETAIL TRENDS AND INFLUENCES Retail Outlook in 2018: Tax cuts, an improved economy and an American consumer that is less cautious about spending will make 2018 a better year for retailers. Retail sales are on track to match or exceed the healthy 4.2% gain they made in 2017. Holiday 2017 Retail Sales Between November 1 and December 24: Up 4.9% for 2017, setting a record for dollars spent. This is the largest year-over-year increase since 2011. Online shopping also saw large gains of 18.1% compared to 2016. (Mastercard) Retailers Expect Economic Boost from Tax Reform: Reports suggest the tax legislation will boost the nation’s economy. Cutting the corporate tax rate will save large businesses enough to create between 500,000 and 1.5 million jobs while reducing taxes for “pass throughs” will benefit the small retailers that make up 95% of the industry. Congressional estimates show a family earning the average income of $73,000 a year will see a tax cut of over $2,000 in 2018, which is easily enough to cover the $967 NRF research shows the average consumer will spend this holiday season. (NFR, 12/22/17) Consumers Ramp Up Debt: In Q42017 consumer debt excluding mortgages and other home loans rose 5.5% from a year earlier. Overall, households are paying about 5.8% of their disposable personal income to stay current on non-mortgage debts. (WSJ; Moody’s Analytics; https://www.newyorkfed.org/newsevents/news/researc h/2018/rp180213) U.S. Savings: Dropped to a 10 year low of 3.1% in September 2017 down from the 6.3% peak in October 2015. Now, only 2.4 cents of every after-tax dollar of income gets saved, versus 4.9 cents in 2016 and 6 cents in 2015. (Kiplinger, 2/2/18) Shopping Centers. In the U.S. one-quarter of the country’s roughly 1,200 malls are expected to close over the next five years. Restaurants and food establishments might occupy between 20% and 40% of a shopping center; 10 years ago, it was 10% or 15% (CBRE Group) Gyms Locating to Malls: Gym leases in malls has doubled in the last five years; apparel has dropped from 70% of mall space to 40%. Consumer spending at fitness centers rose 3.7% in 3Q2017 compared to the year before. (WSJ) Malls in Transportation Terminals: Developers are looking at ways to grab attention along long corridors that take the masses to and from planes, trains and automobiles. Convenience Continues to Expand: The number of convenience stores reach a new high of 154,958, up 0.3% or 423 units in 2017, from the 2016 year-end total of 154,535 at the end of 2016. (NACS). With so many retailers vowing to save shoppers time and eliminate friction from the store experience, retailers focused squarely on convenience grew the fastest in 2017. Retailers Pay the Price of Success: Strong holiday sales and more online selling means more returns to offload at a discount. 2017 was the strongest growth in holiday sales since 2011 and the rise of online shopping, where purchases are more likely to be returned. Trickle Down: Secondary Retail Sales in 2016: Online auction houses (24%); Salvage dealers (37%); Factory outlets (7%); Value retailers / Dollar stores (15%); Other (17%) such as warehouse wholesaler “Twice as Nice.” Black Friday 2017: Consumers spent more than $5 billion on Black Friday, 16.9% more than on that day in 2016. Physical stores still dominated sales; more than 145 million adults spent time at malls and shopping centers and spent an average of $377.50. https://retailleader.com Valentine’s Day 2018: U.S. consumers were expected to spend an average $143.56, an increase from last year’s $136.57. (NFR) Saint Patrick’s Day 2018: Americans plan to spend a record $5.9 billion. Last year was $5.3 billion. (NRF). Smaller Format Stores: Sales at smaller-format stores are projected to grow 3.9% annually until 2022, outpacing 0.8% sales growth for their big-box counterparts. (Washington Post, 12/25/17) Big Retailers Raise Age for Gun Buyers: As of March 1, Dick’s, Field & Stream, Walmart (Alaska) announced raising age to 21 (WSJ) Price War Pressure Consumer Brands: Retailers such as Walmart are pushing for steeper discounts as they struggle to compete with Amazon. Phone Prices Hitting a Wall: In 2017, there were new redesigned smartphones with higher prices. For unit sales, Apple and Samsung sales were flat. Attachment D ECONOMIC NEWS & TRENDS March 5, 2018 9 www.MuniServices.com SECTION 9: E-COMMERCE RESULTS AND TRENDS https://www.census.gov/retail/mrts/www/data/pdf/ec_current.pdf U.S. E-Commerce Results for 4Q2017 (Adjusted Seasonal Variation): Percent of Retail Sales: Increase of 3.2% for 4Q2017 from 3Q2017. Total E-Commerce Sales for 4Q2017: $119.0 billion. Total Retail Sales for 4Q2017: estimated at $1,204.3 billion, an increase of 2.7% from 3Q2017. The 4Q2017 estimate increased 16.9% from 4Q2016 while total retail sales increased 5.7% in the same period. E Commerce sales for 4Q2017 accounted for 9.1% of total sales. U.S. E-Commerce Results for 4Q2017 (Not Adjusted): $143.1 billion, an increase of 33.7% from 3Q2017. 4Q2017 estimate increased 16.8% from the 4Q2016 while total retail sales increased 5.3% in the same period. E- commerce sales in the 4Q2017 accounted for 10.5% of total sales. Total e-commerce Sales for 2016 and 2017: 2017 was estimated at $453.5 billion, an increase of 16% from 2016. Total retail sales in 2017 increased 4.4% from 2016. E-commerce sales in 2017 accounted for 8.9% of total sales. E-commerce sales in 2016 accounted for 8% of total sales. California’s e-commerce sales comprise approximately 13-14% of the total sales, based on California’s portion of the national economy. An estimated 40% of U.S. online spending goes to Amazon. Big Brands Risk Losing Voice/ Alexa: If a voice shopper doesn’t specify a brand, Alexa is more likely to recommend “Amazon’s Choice product. “Shipping with Amazon”: Will directly compete with UPS and FedEx Corporation. Will roll out in Los Angeles with third-party merchants that sell goods via its website. President Trump in late 2017 wrote that the U.S. Postal Service should charge Amazon.com and other companies more to deliver packages. Wal-Mart and Japan’s Rakuten: Rakuten is Japans’ largest on-line retailer and joined by Wal-Mart to bolster efforts to compete with Amazon.com in Asia and the U.S. Luxury: By 2025, online will represent 25% of luxury goods (Bain & Company). Industry estimated e- commerce revenue for 2016: Burberry (8.5%); Tiffany (6%); Louis Vuitton (2.4%); Prada (1.2%). Luxury giant Richemot is buying Yoox Net-a-Porter a major online marketplace for luxury goods to help boost the market. Sharing Economy in Luxury: Consumers are considering sharing over owning. E-Commerce Trends in 2018: Commerce through email will become vital to brands (email drives more revenue than all social networks). (Forbes, John Hall) SECTION 10: RESTAURANT INDUSTRY Restaurants as Economic Engine: Industry’s share of the food dollar is 48%.; Industry sales constitute 4% of the U.S. GDP. Restaurant industry sales in 2017 (based on current data), representing 4% of the U.S. GDP. For every dollar spent in restaurants, $2 is generated in sales for other industries. National Restaurant Association) Restaurant Count: The U.S. restaurant count reached 647,288 in the Fall of 2017, a 2% decrease in units from a year ago. Restaurant chain counts grew to 301,183 units, a 982-unit increase, which kept the total chain count flat compared to fall 2016. The total number of independent restaurants declined to 346,105 units, a decrease of 10,952 units from last year. Quick-service restaurants (QSR) declined by 1% to 353,121 units. Fast casual chains, which are a restaurant category under QSR, increased units by 4% to a total of 25,118. Full-service restaurant units, which include casual dining, family dining and fine dining restaurants, stood at 294,167 units in Fall 2017, a 2% decline. (NPD February 14, 2018 press release) Consumer Price Changes from Dec 2017 to Dec 2018 for Food Cost of Eating Out: Up 17% (Kiplinger) Top Five Domestic Restaurant Brands: McDonald’s Corp., Starbucks Corp., Subway, Taco Bell, and Burger King Restaurant Franchises: Poised for strong growth in 2018, with output increasing by around 6%, eclipsing 2017’s 5% rise. The industry is buoyed by higher consumer spending and rising business investment spurred by tax reform. Food Halls: Combines dining, entertainment, and locally sustainable eating in one place. Attachment D ECONOMIC NEWS & TRENDS March 5, 2018 10 www.MuniServices.com SECTION 11: GROCERY INDUSTRY http://www.theshelbyreport.com/ (from November 1, 2017 to March 2, 2018) Please contact your Avenu Client Manager for specific impact. Aldi: Opened new Southern California location in La Habra Albertsons: To purchase Rite Aid stores not sold to Walgreens Amazon Go: Plans to open as many as six stores in 2019. Some will open in Amazon’s hometown of Seattle, where the first location is based, as well as Los Angeles, and other cities Brandless: https://brandless.com/ Everything is $3 Bristol Farms: Opened prototype store in Woodland Hills Gelson’s: Unveiled three remodeled stores in Southern California Whole Foods 365 Store: Opened in Concord; https://www.wholefoodsmarket.com/stores/list/develop ment Grocery Outlet: Plans 25 store expansion, including over a dozen in the Los Angeles area “Managed”: iFresh, Asian American grocery supermarket chain and online opens in El Monte Mother’s Market: Expanding with new locations in Los Angeles New Seasons: Closing Sunnyvale; will not open in San Francisco, Carmel and Emeryville New Leaf Community Markets: New location in Aptos Raley’s: Extends E-Commerce, same day delivery in Sacramento Stater Brothers: To open first Pasadena store this Fall; opens location in Norco Superior Grocers: Chain with 45 Southern California stores offering same day delivery with Instacart Vallarta Supermarket: Opened 50th store location in Pasadena Walmart: Introduces Eden, a high-tech food initiative to improve the quality of perishable foods; partners with Deliv for delivery in San Jose Kohls: To add Aldi groceries to stores Trends Fastest-Growing Retail Segments: 674 stores are expected to open in 2018. The other fastest growing segments are mass merchandisers, dollar stores, and convenience stores. www.progressivegrocery.com Shopping Options: Shop in-store, order online for in- store pickup, order online for curbside pickup and order online for home delivery. Mobile payment at checkout. Chance to pay for groceries with smart phones. Eating and drinking at stores. Sampling stations for wine and beer, as well as add in-store dining. Meal-kits. Pre- measured ingredients, recipes and cooking instructions. Online Grocery Spending: Projected to grown to 20% of the market, or $100 billion, by 2025. Amazon Go: Amazon’s new cashier-less convenience store uses technology (cameras, sensors, etc.,) to automatically charge customers for their purchases after shoppers scan their smartphones at the entrance. Still requires workers to stock shelves, assist customers, and troubleshoot the tech. (Kiplinger, 1/26/18) Amazon and Whole Foods Marriage: Amazon is considering stocking stores with popular consumer packaged goods that don't meet the chain's current quality standards. The change could alienate certain customers but could attract new customers who might not have shopped there. Food Manufactures Warn of Higher Costs if Aluminum Imports Face New Tax: In response to President Trumps planned 10% tariff. Concern the tariff will act as a regressive tax on low-income consumers. Would impact makers of beer and sodas. Meal-Kit Start Ups Losing Sizzle: Some are waiting to see how Amazon.com’s acquisition of Whole Foods reshapes the grocery and food delivery businesses. An estimated 70% of customers of Blue Apron stopped buying its meals six months after signing up, while more than 80% of Hello Fresh were not active. Attachment D